Appellate Authority for Advance Ruling created to hear appeals against advance rulings under GST, composed of central and state commissioners. Provision empowers the Government to constitute by notification the Gujarat Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings, composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, with power to notify an Appellate Authority located in another State or Union territory on Council recommendation.